| 摘要: | 自1998年以來，台灣採行兩稅合一制，期能透過對投資與生產激勵，達到增進稅制公平及改善財政收支目的。然而，施行至今，面臨國內產業結構的改變以及投資環境惡化，資金快速外流，導致經濟成長減緩，租稅改革效果未如預期。據此，本研究乃利用臺灣1982年至2013年總體經濟的資料為樣本，所採統計方法係採成對樣本T檢定之實證研究，來瞭解台灣實施兩稅合一前後16年來，對投資、經濟成長、所得分配及政府稅收等多項總體經濟與財政因素之影響。研究結果發現，實施兩稅合一稅，對於加速所得分配惡化及增加政府稅收方面，皆有顯著的影響；但對於國內投資行為及國內經濟成長之影響則不具顯著性，顯示兩稅合一無法吸引外人投資，對於促進投資並無明顯助益，亦不利於經濟成長。
是以，為因應國際潮流，本文建議未來在稅制改革方面，應逐步將現行操作過於繁複的「設算扣抵法」廢除，改採「傳統法」，係股利收入稅就源扣繳，扣繳率與其他資本利得(如利息所得)相同，以兼顧租稅公平、稅制簡化與中立性。
Since 1998, Taiwan has adopted the income tax integration system in hoping to encourage investment and production and achieve the purpose of fair tax and improving the financial status. However, until today, the change of the domestic industry structure and deterioration of the investment environment caused capital outflow, slowing down the economic growth. The effect of the taxation reform is not as expected. Accordingly, this study used the macroeconomic data of Taiwan from 1982 to 2013 as the sample for paired T test study in order to learn the impact of income tax integration on Taiwan’s investment, economic growth, income allocation, and tax income in 16 years. The study results found out that the income tax integration system had significant impact on deteriorating the income allocation and increasing the tax income. However, it had no significant impact on the investment and domestic economic growth, showing that income tax integration did not attract foreign investors and had no help in promoting the investment as well as the economic growth.
Therefore, in responding to the international trend, this study suggested that the future tax reform shall gradually annul the complicated “imputation system” and adopt “classical system” , dividend income tax source deductions, withholding rate and other capital gains (such as interest) the same for fair tax, simple tax system, and neutralization. |
